CLA-2-62:OT:RR:NC:N3:357
Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a men's woven jacket and a women's knit vest from Vietnam
Dear Ms. Cecil:
In your letter dated October 15, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands. The samples will be returned.
Style ML315 is a men's jacket constructed from a 67% polyester, 23% rayon, 6% spandex, 4% lyocell woven fabric. The garment features a full front opening with a 5-snap closure, a fold-over collar, long sleeves with snap cuffs, and a self-fabric banded bottom. The garment contains a self-fabric lining and pockets below the waist. In addition, the garment includes welt pockets with snap closures on the chest and unsecured pockets in the lower, inside front panels.
Style CK527 is a women's sleeveless vest constructed from 81% nylon, 19% spandex knit fabric. The outer surface of the garment's fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a full front opening with a zipper closure that extends to the top of a stand-up collar, shoulder inserts, and a ribbed knit bottom that extends below the waist. The garment also includes a patch pocket on the left-front chest, zippered pockets below the waist, and a zippered pocket on the lower back panel.
In your letter, you suggest ML315 should be classified under subheading 6201.40.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for man-made fiber anoraks, windbreakers, and similar articles meeting the qualifications for recreational performance outerwear. We examined the garment, and found it does not contain the features of recreational performance outerwear as provided for in Additional U.S. Note 3 to Chapter 62.
Therefore, the applicable subheading for style ML315 will be 6201.40.7511, HTSUS, which provides for Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men's. The rate of duty is 27.7 percent ad valorem.
The applicable subheading for style CK527 will be 6110.30.3035, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests: Women's or girls'. The rate of duty will be 32 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division